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加强物资流动资金管理是当前物资企业财务管理的一项重要任务。怎样加强物资流动资金管理呢?根据我们各企业的实践经验,归纳起来有以下几点: 一、将流动资金分解到各业务科室,实行定额管理,有偿占用。具体作法有三种:一是将企业的自有流动资金扣除清算资金和货币资金占用后,按物资类别定额分配到有关业务科室(站),实行有偿占用。定额内按月率3‰计息,超过定额需要贷款的,按月率6.6‰计息。另—种作法是由企业财务科根据批准的物资流转
Strengthening the management of capital flow of materials is an important task for the current financial management of material companies. How to strengthen the management of material liquidity? According to the practical experience of our companies, we can sum up the following points: 1. Decompose the working capital into various business departments, implement fixed-quota management, and use it for compensation. There are three specific ways: First, after deducting liquidation funds and currency funds from the company’s own liquidity funds, it is allocated to the relevant business departments (stations) according to the type of materials, and is used for compensation. Within the fixed amount, the monthly interest rate is 3‰. If the loan exceeds the fixed amount, the interest rate will be 6.6‰ per month. Another practice is the transfer of approved materials by the Corporate Finance Division.